COIFFURE MIGUEL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COIFFURE MIGUEL
Largest movements
- Cash -€2,396
down €2,396 (-34.0%), from €7,051 to €4,655
mainly Net result for the year (-€1,945) and Other debts (-€454)
- Receivables within one year +€436
up €436 (+25.3%), from €1,723 to €2,159
- Profit (loss) carried forward -€1,945
down €1,945 (-11.0%), from -€17,643 to -€19,587
- Trade debts +€530
up €530 (+909%), from €58 to €588
- Other debts -€454
down €454 (-4.6%), from €9,912 to €9,457
- Tax, wage and social debts -€91
no longer reported in 2025 (was €91)
- Gross operating margin +€894
up €894 (+48.6%), from -€1,840 to -€946
- Other operating charges +€390
up €390 (+168%), from €232 to €622
- Write-downs +€284
new in 2025: €284
- Depreciation -€72
no longer reported in 2025 (was €72)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,774 | €6,814 | -€1,960 | -22.3% |
| Current assets | 29/58 | €8,774 | €6,814 | -€1,960 | -22.3% |
| Amounts receivable within one year | 40/41 | €1,723 | €2,159 | +€436 | +25.3% |
| Trade receivables | 40 | €1,723 | €2,159 | +€436 | +25.3% |
| Cash at bank and in hand | 54/58 | €7,051 | €4,655 | -€2,396 | -34.0% |
| Total equity and liabilities | 10/49 | €8,774 | €6,814 | -€1,960 | -22.3% |
| Equity | 10/15 | -€1,286 | -€3,231 | -€1,945 | -151% |
| Contributions | 10/11 | €15,984 | €15,984 | = | 0.0% |
| Capital | 10 | €15,984 | €15,984 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €2,608 | €2,608 | = | 0.0% |
| Reserves | 13 | €372 | €372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €372 | €372 | = | 0.0% |
| Legal reserve | 130 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,643 | -€19,587 | -€1,945 | -11.0% |
| Amounts payable | 17/49 | €10,061 | €10,045 | -€15 | -0.2% |
| Amounts payable within one year | 42/48 | €10,061 | €10,045 | -€15 | -0.2% |
| Trade debts | 44 | €58 | €588 | +€530 | +909% |
| Suppliers | 440/4 | €58 | €588 | +€530 | +909% |
| Taxes, remuneration and social security | 45 | €91 | - | -€91 | |
| Taxes | 450/3 | €91 | - | -€91 | |
| Other amounts payable | 47/48 | €9,912 | €9,457 | -€454 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72 | - | -€72 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €284 | +€284 | |
| Other operating charges | 640/8 | €232 | €622 | +€390 | +168% |
| Gross operating margin | 9900 | -€1,840 | -€946 | +€894 | +48.6% |
| Operating profit (loss) | 9901 | -€2,144 | -€1,853 | +€292 | +13.6% |
| Financial charges | 65/66B | €100 | €92 | -€8 | -8.2% |
| Recurring financial charges | 65 | €100 | €92 | -€8 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,245 | -€1,945 | +€300 | +13.4% |
| Profit (loss) for the period | 9904 | -€2,245 | -€1,945 | +€300 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,245 | -€1,945 | +€300 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.